Idaho Second Amendment Alliance EIN 46-4161105 Form 990 (PDF) Claim this org

Idaho Second Amendment Alliance

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Defends citizens' constitutional right to bear arms. For fiscal year 2025 it reported $117K in revenue, $132K in expenses, and $68K in net assets.Pt I

Founded
2015
Type
Membership association · Community Development
Location
Rigby, ID
Website
www.idahosaa.org
Filings
6 on file (2020–2025)
Revenue
$117KFY2025
Expenses
$132K
Net assets
$68K
People
5
Filings
6
Updates
0
More identity details & actions ⌄
EIN  46-4161105 Membership association Rigby, ID Founded 2015
Form 990 (PDF)
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Size
$100K–1M
What they do
Defends citizens' constitutional right to bear arms.
Leadership
Greg Pruett · President · $36K
Money in and out
$117K revenue, $132K expenses
Bottom line
-12% operating surplus
Membership & operating revenue · FY2025
Total revenue
$117K
Pt VIII · Ln 12
Total expenses
$132K
Pt IX · Ln 25
Net assets
$68K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$14K
Where spending went · Part IX cols B–D
Program services $0.95 Management & general $0.05
Operating surplus
-12%
revenue over expenses▲ +54% vs prior filing year
Earned revenue
0%
of revenue from program services & dues
Payroll share
27%
of spending is salaries & benefits▲ +21% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$117K
FY2025▼ -18%
Expenses
$132K
FY2025▼ -28%
Total assets
$68K
FY2025▼ -18%
Total liabilities
$0
FY2025
Total revenue
$117K
Pt VIII · Ln 12
Total expenses
$132K
Pt IX · Ln 25
Net assets
$68K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$14K
Total assetsPt X · Ln 16$68K
Program-expense ratioPt IX · col B95%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 43

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CIdaho Second Amendment Alliance
EINHdr · item D46-4161105
Principal addressHdr · item CRigby, ID
WebsiteHdr · item Jwww.idahosaa.org
Year of formationHdr · item L2015
State of legal domicileHdr · item MID
Exempt statusHdr · item I501(c)(4) · active
NTEE classificationIRS BMFCommunity Development (S99)
Ruling yearIRS BMFAug 2016

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b3
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President
$35,500Pt VII · Sec A
Treasurer
$3,300Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Greg Pruett’s $36K as President is at the 19th percentile of top reported officer pay among 1711 $100K–1M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Aaron Dorr$94,277
Greg Pruett$35,500$36,000$38,800$26,639$73,340$49,790
Kathy Marion$3,300$4,700

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Mission & Programs · Part III

Where the work happens

1 program service account for $126K of program spending, described in the organization's own filed words · FY2025.
01

We have advocated for the second amendement rights of all law abiding citizens

$126Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$116K · 99%
Other revenue$1K · 1%
Contributions & grants99%$116K
Other revenue1%$1K
Total revenueLn 12$117K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.95 Management & general $0.05
Program services95%$126K
Management & general5%$6K
Total functional expensesLn 25$132K

Balance Sheet

Part X · end of year
CashLn 1$53K
Total assetsLn 16$68K
Total liabilitiesLn 26$0
Total net assetsLn 32$68K
Months of cash on handcomputed4.8

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $53K · Operating expenses/yr $132K
4.8 months
Where the money goes
Program services
Program services $126K · Total expenses $132K
95%
Management & General
Management & general $6K · Total expenses $132K
5%
Fundraising
Fundraising $0 · Total expenses $132K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $148K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $116K · Total revenue $117K
99%
Government reliance
Government grants — · Total revenue $117K
Earned-income share
Program service revenue $0 · Total revenue $117K
0%
Investment reliance
Investment income $0 · Total revenue $117K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $132K
0%
Growth & trend
Revenue growth (YoY)
This year $117K · Prior year $144K
-18%
Revenue CAGR
FY2020 $174K · FY2025 $117K
-8%
Net-asset trend (YoY)
End of year $68K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $117K · Expenses $132K
-12%
Liabilities-to-Assets
Total liabilities — · Total assets $68K
Net-asset ratio
Net assets $68K · Total assets $68K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $68K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Greg Pruett · Reported title PRESIDENT · Highest reported compensation $36K · Total expenses $132K
27%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $36K · Total expenses $132K
27%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 95%
Overhead ratio 5%
Revenue growth -18%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$117K revenue · viewing · ⤓ 990 PDF
FY2024$144K revenue · ⤓ 990 PDF
FY2023$184K revenue · ⤓ 990 PDF
FY2022$228K revenue · ⤓ 990 PDF
FY2021$301K revenue · ⤓ 990 PDF
FY2020$174K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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